Sales and use tax; collection of taxes from consuming contractors. (SB1308)

Introduced By

Progress

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Introduced

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Passed Committee

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Passed House

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Passed Senate

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Signed by Governor

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Became Law

Description

Collection of sales and use tax. Removes the exception that persons selling certain products, such as window shades, kitchen equipment, and countertops, are deemed to be retailers and not consuming contractors for purposes of collecting sales and use tax, even if they intend to install such items for contractors. Generally, tangible personal property incorporated into real property is deemed to have been purchased for consumption by the contractor. Read the Bill »